Thousands of homes and roads were flooded

Eighteen local authorities took part in the public spending watchdog's study.

Gloucestershire County Council had a �37m bill, �25m of which was for repairs to damaged highways.

Much of the �9m costs facing Cheltenham borough was from damage to the leisure centre. Tewkesbury incurred �1.8m costs and Gloucester city �1.6m.

The report said all of Tewkesbury's council-owned properties were insured for flood damage and with an excess per property of only �250.

Almost all of the costs of repairing these buildings will be met by insurers.

In Gloucester, 61 council houses were affected, but they were insured with an excess of �25,000 per property.

The Audit Commission, which assessed the impact of the floods on the worst-hit local authorities, said the financial aid from the government was inconsistent and hastily put together.